Senate File 2213 - Introduced SENATE FILE 2213 BY KAPUCIAN , SODDERS , BEALL , JOHNSON , ANDERSON , BACON , BOETTGER , ERNST , HAHN , BARTZ , CHELGREN , WHITVER , SEYMOUR , and HOUSER (COMPANION TO 5582HH BY PETTENGILL) A BILL FOR An Act exempting certain veterans organizations from payment of 1 sales tax and certain fees for conducting games and raffles. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 5582SS (4) 84 aw/sc
S.F. 2213 Section 1. Section 99B.7, subsection 3, paragraph a, Code 1 Supplement 2011, is amended to read as follows: 2 a. (1) A person wishing to conduct games and raffles 3 pursuant to this section as a qualified organization shall 4 submit an application and a license fee of one hundred fifty 5 dollars. The annual license fee for a statewide raffle 6 license shall be one hundred fifty dollars. However, upon 7 submission of an application accompanied by a license fee of 8 fifteen dollars, a person may be issued a limited license to 9 conduct all games and raffles pursuant to this section at a 10 specified location and during a specified period of fourteen 11 consecutive calendar days, except that a bingo occasion may 12 only be conducted once per each seven consecutive calendar days 13 of the specified period. In addition, a qualified organization 14 may be issued a limited license to conduct raffles pursuant to 15 this section for a period of ninety days for a license fee of 16 forty dollars or for a period of one hundred eighty days for 17 a license fee of seventy-five dollars. For the purposes of 18 this paragraph, a limited license is deemed to be issued on the 19 first day of the period for which the license is issued. 20 (2) A qualified organization representing veterans is 21 exempt from assessment and payment of a license fee under this 22 paragraph. 23 Sec. 2. Section 423.3, Code Supplement 2011, is amended by 24 adding the following new subsection: 25 NEW SUBSECTION . 96. The sales price from sales of goods, 26 wares, or merchandise, or from services furnished, to an 27 organization representing veterans that is exempt from federal 28 income tax under section 501(c)(19) of the Internal Revenue 29 Code if such goods, wares, merchandise, or services are to be 30 used in the operation of the veterans organization. 31 EXPLANATION 32 This bill exempts certain veterans organizations from 33 payment of sales tax and certain fees. 34 The bill exempts a veterans organization that is exempt 35 -1- LSB 5582SS (4) 84 aw/sc 1/ 2
S.F. 2213 from federal income tax under section 501(c)(19) of the 1 Internal Revenue Code from assessment and payment of license 2 fees charged to qualified organizations conducting games and 3 raffles. 4 The bill also exempts such veterans organizations from 5 sales taxes on goods, wares, or merchandise, or from services 6 furnished, if such items are to be used in the operation of the 7 veterans organization. By operation of Code section 423.6, an 8 item exempt from the imposition of the sales tax is also exempt 9 from the use tax imposed in Code section 423.5. 10 -2- LSB 5582SS (4) 84 aw/sc 2/ 2